Ireland take-home pay calculator for 2026

How to use this Ireland tax calculator

Enter the salary before any deductions, then select whether that amount is annual, monthly or weekly. Use the amount in your employment contract rather than the deposit arriving in your bank account. The calculator converts regular pay into an annual amount and estimates the deductions for the whole tax year.

Select the tax circumstances that Revenue recognises for you. Married or civil-partner options assume joint assessment and that the couple can use their standard shared personal credit. The single-parent option assumes eligibility for the Single Person Child Carer Credit, abbreviated to SPCCC; simply being a parent does not establish entitlement.

If both partners earn, enter the other salary using the same pay period. This mode shows combined household gross pay, deductions and net pay. It does not predict either person's individual payslip because your actual allocation of credits and bands may differ. USC and employee PRSI are calculated separately for each salary before being added together.

The estimate assumes steady employment throughout the year. If you arrived in Ireland recently, changed jobs, had unpaid leave or received a bonus, use it as a planning comparison. Your actual payroll record and Revenue assessment determine what you owe.

How Irish payroll tax works

PAYE means Pay As You Earn. Your employer deducts tax through payroll and reports pay and deductions to Revenue. Revenue supplies a Revenue Payroll Notification, or RPN, which tells payroll which tax credits, rate bands and tax basis to use. Giving an employer your PPS number is part of getting that record connected correctly.

The main deductions shown here are Income Tax, Universal Social Charge and employee Pay Related Social Insurance. They are separate calculations. Having no Income Tax to pay after credits does not automatically remove USC or PRSI. The amount left after the deductions is your estimated net pay.

Income Tax normally uses taxable pay after qualifying pension and permanent health insurance contributions. This tool assumes those contributions are absent, so gross salary is also the taxable amount. It excludes benefits-in-kind, share awards, overtime patterns, public-service pension deductions and other adjustments. Employer PRSI is a separate employer cost and is not subtracted from your salary here.

If you are comparing job offers, compare the annual gross figures first and then use the same circumstances for each calculation. The result can help with rent and transport budgeting, but the amount available to spend also depends on deductions outside these taxes.

Income Tax bands for 2026

Income Tax is progressive: the standard rate applies to the part of income within your band, and the higher rate applies to the excess. Moving above a band does not put your entire salary into the higher rate. Tax credits are deducted after the two portions of tax have been calculated.

The extra band for a couple with two incomes cannot be transferred between partners. The calculator uses both salaries to cap that increase correctly. Entering the household total as a single salary would lose that information and could produce an inaccurate estimate.

Your actual tax credit certificate remains the reference for payroll. Separate assessment, separate treatment, non-resident circumstances and an unusual allocation of bands need individual checking rather than assuming the household estimate is an instruction to your employer.

Which standard tax credits are included?

A credit reduces the Income Tax bill rather than reducing your gross earnings. A credit cannot create a negative Income Tax charge in this calculator. Unused personal relief does not turn into a payment through the estimate, and it does not cancel USC or employee PRSI.

The employee credit is personal to the earner and cannot be transferred to a spouse or civil partner. Where both partners have PAYE earnings, each may qualify for their own employee credit. The tool caps it separately for each salary, including when the second salary is small.

SPCCC is the relevant income-tax credit here, rather than One-Parent Family Payment, which is a separate social welfare payment. Revenue allows only one qualifying claimant for a child in a tax year. Check the eligibility rules before selecting that option.

Other reliefs are deliberately excluded, including rent relief, qualifying health expenses and the Home Carer's Tax Credit. Read our 2026 tax credits guide and check the credits actually recorded in myAccount before comparing an estimate with payroll.

USC rates and the exemption threshold

USC is calculated separately from Income Tax. For the ordinary employment income modelled here, annual income not exceeding €13,000 is exempt. Once income exceeds that limit, USC applies across the relevant bands on the full chargeable income, rather than only the portion above the exemption.

These are slices of income, not alternative rates applied to the whole salary. The calculator adds the charge on each slice. Married couples cannot pool their USC bands: each person's charge is calculated using their own income, which is why the second salary input matters.

Reduced USC rates can apply where income is €60,000 or less and a person is aged 70 or over or holds a full medical card. A GP visit card does not qualify. This tool assumes standard USC and does not assess medical-card eligibility. An age toggle alone would not reliably capture those circumstances.

If you have another income source, your USC position may differ from this salary-only calculation. Check the Revenue guidance linked below before treating the displayed charge as your final liability.

PRSI Class A and the October 2026 increase

For the Class A employee model used here, the employee rate is 4.2% before Thursday 1 October 2026 and 4.35% from that date. It applies to all reckonable pay when the weekly exemption is exceeded. Employees earning €352 or less per week do not pay employee PRSI.

A tapered weekly credit of up to €12 reduces PRSI for earnings between €352.01 and €424. The maximum credit is reduced by one-sixth of earnings above €352.01. This is PRSI relief, separate from the Income Tax credits above. The tool applies the relief using the equivalent regular weekly salary.

To provide a full-year estimate, this calculator weights regular pay across nine months at the earlier rate and three months at the later rate. For earnings above the credit range, that produces an estimated annual blended charge of 4.2375%. This is a modelling convention for evenly spread salary, not a new statutory Class A rate.

Actual PRSI depends on pay periods and pay dates, so a bonus, irregular hours or a weekly payroll calendar can change the annual result. Monthly and weekly net amounts shown here are annual averages. A payslip after the October increase will not necessarily match that average.

The calculator assumes an employee under 65 with ordinary Class A liability. It does not model age-related Income Tax relief, pension receipt, an alternative insurance class or cross-border social insurance arrangements. Confirm the class on your payslip if the deductions look different.

Worked examples: single PAYE employees

These examples use the single-person band and the standard personal and employee credits, giving €4,000 of available Income Tax credits. Each assumes steady pay, standard USC and no pension contribution. The PRSI amounts use the full-year weighting explained above.

At €30,000, the whole salary falls within the standard Income Tax band. The gross tax is €6,000; deducting the €4,000 credits leaves €2,000. USC comes from €12,012 at 0.5%, €16,688 at 2% and the remaining €1,300 at 3%.

At €50,000, Income Tax before credits is €8,800 on the first €44,000 plus €2,400 on the remaining €6,000. Subtracting €4,000 leaves €7,200. Subtract that amount, USC and PRSI from salary to reach annual net pay of €39,648.43.

At €80,000, the standard-rate portion still produces €8,800 of gross tax. The €36,000 above the band produces €14,400, giving €19,200 after credits. USC now includes a slice at its highest standard rate. The effective deduction rate shown by the tool divides all deductions by gross salary, rather than reporting just the highest marginal rate.

Why your payslip may differ

A salary calculator assumes the tax record is already correct. A new employer without an RPN may have to operate emergency deductions. If your first payment is unexpectedly low, follow our emergency tax guide and check that the job is registered with Revenue.

Check your latest payslip alongside your tax credit certificate. Compare gross pay, taxable pay, the listed credits, standard rate band, USC treatment and PRSI class. Ask payroll to explain a particular deduction rather than assuming the total difference is an error in the basic tax rate.

Cumulative payroll takes account of the year to date. A week-one basis treats each pay period separately, so a job change or correction can affect deductions without changing the annual rates. The calculator does not reconstruct that history or estimate an emergency-tax refund.

Pension deductions also affect the bank deposit. This estimate excludes employee pension payments, including any My Future Fund contribution; read our My Future Fund guide if that appears on your payslip. Use your actual payroll information when deciding what rent or other regular commitment you can afford.

From 1 January 2027: keep Budget changes separate

As of November 2026, Revenue has published a Budget 2027 notice and links to the Government's proposals. The Government has announced a single-person standard rate band of €46,500, compared with €44,000 in 2026, as part of the next tax year’s package. These proposals may require legislation. They should not be substituted into a calculation of your 2026 salary.

From Friday 1 January 2027, check the announced band change against the final legislation. For pay in that new tax year, check the final rules and your new Revenue payroll record, including any Budget changes taking effect from that date. This page's calculator stays on 2026 rates. Our Budget 2027 guide discusses the announcements separately, so you can distinguish a future proposal from the rates used in the estimate above.